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Study of the congruence between accounting numbers and stock market variables through comprehensive income : empirical evidence for Romania companies quoted on the regulated market

Mironiuc, Marilena; Huian, Maria Carmen - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 498-521

This research is a hypothetical-deductive study whose purpose is to analyse if, in the case of non-financial companies quoted on the regulated market of the Bucharest Stock Exchange, the reporting of the information on Comprehensive Income is relevant for the investors. The present paper also...

Persistent link: https://www.econbiz.de/10011635325

Group accounting : the effect of IFRS adoption : the case of Greece

Samaras, Ioannis; Athianos, Stergios - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 661-682

to the IAS / IFRS, which are using fair value for the recognition of financial instruments and internally generated …

Persistent link: https://www.econbiz.de/10011636209

Effects of Turkish Accounting Standards application on independent audit procedures

Ertaş, Fatih Coşkun; Karkacıer, Atila - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 710-731

The main purpose of this study is to determine the effects of Turkish Accounting Standards, which are compatible with International Financial Reporting Standards composed by the International Accounting Standards Board and providing to eliminate the differences among the accounting practices of...

Persistent link: https://www.econbiz.de/10011636256

Analysis of the impact of first-time mandatory IFRS adoption on financial statements : the case study of the listed hotels in Turkey

Dalcı, İlhan; Özyapıcı, Hasan - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 5-29

This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed … signed-rank test and paired-samples t-test have been applied to test the impact of IFRS adoption. The results show that the … transition to IFRS does not influence the financial ratios of listed hotels in Turkey. Accordingly, it sheds light into whether …

Persistent link: https://www.econbiz.de/10011636527

The effects of IFRS adoption and Big 4 audit firms on audit and non-audit fees : evidence from Ghana

Musah, Alhassan; Anokye, Fred Kwasi; Gakpetor, Erasmus Dodzi - In: Journal of accounting & management information systems … 17 (2018) 3, pp. 330-352

Persistent link: https://www.econbiz.de/10011995191

IFRS adoption and cross border investment in Nigeria

Udofia, Ini Etete - In: Journal of accounting & management information systems … 17 (2018) 4, pp. 605-625

Persistent link: https://www.econbiz.de/10011995397

Timeliness of earnings reported by Romanian listed companies

Carp, Mihai; Toma, Constantin - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 46-68

Standards (IFRS), the degree of indebtedness or the entities’ field of activity. Quantitative analysis performed through … generated a number of particular results. In the case of normally indebted companies that apply the IFRS, a timely recognition …

Persistent link: https://www.econbiz.de/10011821341

Accounting rules resources impact on Jordan Islamic bank

Nazal, Abdullah Ibrahim; Al-Fasfus, Fuad - In: International journal of business and economic sciences … 11 (2018) 2, pp. 63-72

exploring deference between Shari'ha accounting rule, government accounting rule, and IFRS, also shows the deference impacts on …

Persistent link: https://www.econbiz.de/10011943472

The quality of disclosure under IAS 38 in financial statements of entities listed on PSE

Novák, Michal - In: European financial and accounting journal : EFAJ 13 (2018) 2, pp. 31-44

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … investigates whether these reports meet the minimum informational IFRS requirements. Adopted was the content analysis method, using …

Persistent link: https://www.econbiz.de/10011944743

Corporate social responsibility and goodwill impairment

Golden, Joanna; Sun, Li; Zhang, Joseph H. - In: Accounting and the public interest 18 (2018) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10011978607